Easy Office

Use of Word "I" or "We" in Audit Report

This query is : Resolved 

02 November 2023 I am registered as a proprietorship firm with ICAI. While drafting audit report, which word I should use is "I" or "We".

Further, it will be more helpful if any reference of ICAI material is provided.

02 November 2023 Use I in case of prop firm and use We in case of partnership firm.

See the 3CB format.

FORM NO. 3CB
[See rule 6G(1)(b)]
Audit report under section 44AB of the Income -tax Act 1961,
in the case of a person referred to in clause (b) of sub - rule (1) of rule 6G
1. *I/we have examined the balance sheet as on, ……………………, and the *profit and loss
account/income and expenditure account for the period beginning from …………………..…to
ending on …………………………………., attached herewith, of ……………………(Name),
………………………

03 November 2023 I have gone through that form but no where it was mentioned that Poprieotor Ship frim should use "I".

Further, ICAI has issued engagement letter format in which:
Partnership - We
Proprietorship with FRN - We
Individual without FRN - I

Based on this, I have raised the query. I hope you will understand my concern.




04 November 2023 You can use We with FRN.

04 November 2023 Any source as per your suggestion

04 November 2023 It's general practice...
...

04 November 2023 THANK you for valuable suggestions

04 November 2023 You are welcome...
....






You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries